Thanks a lot for your reply... If I understand correctly, In your mentioned case we are creating .csv Files 2 times, (Or we are importing 2 times) 1. Create a Company record, 2. Create a Contact Record with company name.... My question was is there any way that I can only create only .CSV file to Import 1 Company(Partner) -> 1 Address -> 1 Contact,by doing only one time import.

Jacksj, you misunderstood me. You need to create 1 CSV-file, with multiple lines in it. Line 1 is the heading (best would be the name of the column), line 2 is the company, line 3 is the contact of that company, line 4 is another company, line 5 is the contact of company in line 4, and so on.